Employer monthly schedule (EMS) and payday filing due dates
If you pay staff, you file employment information with the IRD every payday, plus a monthly summary. Here's the schedule, what to include, and how payday filing works. Always confirm current requirements with the IRD.
General information only. Tax rules, rates, and due dates change. This guide is not financial or tax advice. Always confirm current dates and requirements on the official source linked below, or with your accountant, before acting.
What you file and when
If you employ staff, you must file employment information with the IRD every time you pay your employees (payday filing). This includes each employee's gross earnings, PAYE, KiwiSaver contributions, and other deductions.
If you file electronically (through payroll software or myIR), employment information is due within 2 working days of each payday. If you file by paper, it's due within 10 working days of the 15th or end of the month (depending on when the payday falls).
The employer monthly schedule (EMS) is the monthly summary of all pay runs in that month. If you're using compliant payroll software, payday filings and the EMS are filed automatically — you just need to review and approve.
How payday filing works
Under payday filing (mandatory since April 2019), you file employment information every time you pay your staff — not just monthly. Most payroll software (Xero, MYOB, SmartPayroll) does this automatically when you run a pay.
If the due date falls on a weekend or public holiday, it rolls to the next working day.
If you run payroll manually, you file through myIR. This is more admin but still straightforward.
KiwiSaver and other deductions
Your payday filings and EMS must include KiwiSaver employee contributions, employer contributions, and the employer superannuation contribution tax (ESCT) if applicable. You also report child support deductions, student loan deductions, and any secondary tax codes.
Getting KiwiSaver right matters — the IRD reconciles your filings against employee records, and errors create work for both you and your staff. Use your payroll software's KiwiSaver validation if it has one.
Use the PAYE calculator linked below to check your PAYE calculations before you file, especially for irregular pay runs or bonuses.
Dates and rules change. Before you act on anything in this guide, confirm the current details directly with the official source:
IRD — Payday filingFree Employer monthly schedule (EMS) and payday filing due dates calculator
Run the numbers instantly — no signup, runs in your browser.
Open calculatorFrequently asked questions
What if I don't have any employees this month?+
If you had no employees and paid no wages in the month, you file a 'nil' employer monthly schedule showing zero. This keeps your employer account active and avoids late-filing penalties. You can file a nil return quickly through myIR.
Do I need payroll software to file?+
No, but it makes it much easier. You can file manually through myIR by entering each employee's details. Most businesses with more than one or two employees use payroll software, which files payday information and the EMS automatically.
What happens if I file late?+
Late filing can incur a penalty. More importantly, late or incorrect filings can trigger an IRD review of your employer obligations. File on time even if you've made an error — you can file an amendment afterwards. Going silent is always worse than filing and correcting.
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